WONKA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WONKA
Largest movements
- Tangible fixed assets +€2.6m
up €2.6m (+2124.1%), from €121,177 to €2.7m
- Cash -€267,692
down €267,692 (-29.1%), from €921,193 to €653,501
mainly Investment in fixed assets (net) (-€2.9m) and Stocks and contracts (-€139,124)
- Intangible fixed assets +€162,850
new in 2024: €162,850
- Stocks and contracts +€139,124
up €139,124 (+21.1%), from €660,372 to €799,496
- Receivables within one year +€113,613
up €113,613 (+13.7%), from €827,699 to €941,312
of which Other amounts receivable: +€78,410
- Debts after one year +€1.5m
up €1.5m (+169.5%), from €909,274 to €2.5m
of which Financial debts: +€1.5m
- Current portion of long-term debt +€723,859
up €723,859 (+2735.9%), from €26,458 to €750,317
- Trade debts +€357,928
up €357,928 (+26.3%), from €1.4m to €1.7m
- Tax, wage and social debts +€163,933
up €163,933 (+219.5%), from €74,673 to €238,606
of which Remuneration and social security: +€158,265
- Gross operating margin +€712,648
up €712,648 (+118.1%), from €603,514 to €1.3m
- Staff costs +€504,966
up €504,966 (+87.0%), from €580,628 to €1.1m
- Depreciation +€133,887
up €133,887 (+1638.4%), from €8,172 to €142,059
- Financial charges +€85,912
up €85,912 (+544.2%), from €15,787 to €101,699
of which Financial charges: +€85,725
- Other operating charges +€14,184
up €14,184 (+96.4%), from €14,711 to €28,894
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,544,230 | €5,269,434 | +€2.7m | +107.1% |
| Formation expenses | 20 | - | €6,001 | +€6,001 | |
| Fixed assets | 21/28 | €129,744 | €2,860,076 | +€2.7m | +2104.4% |
| Intangible fixed assets | 21 | - | €162,850 | +€162,850 | |
| Tangible fixed assets | 22/27 | €121,177 | €2,695,096 | +€2.6m | +2124.1% |
| Plant, machinery and equipment | 23 | €116,823 | €1,003,152 | +€886,329 | +758.7% |
| Furniture and vehicles | 24 | - | €661,617 | +€661,617 | |
| Other tangible fixed assets | 26 | €4,354 | €1,030,327 | +€1.0m | +23566.1% |
| Financial fixed assets | 28 | €8,567 | €2,130 | -€6,437 | -75.1% |
| Current assets | 29/58 | €2,414,487 | €2,403,357 | -€11,129 | -0.5% |
| Stocks and contracts in progress | 3 | €660,372 | €799,496 | +€139,124 | +21.1% |
| Stocks | 30/36 | €660,372 | €799,496 | +€139,124 | +21.1% |
| Amounts receivable within one year | 40/41 | €827,699 | €941,312 | +€113,613 | +13.7% |
| Trade receivables | 40 | €822,007 | €857,210 | +€35,203 | +4.3% |
| Other amounts receivable | 41 | €5,693 | €84,103 | +€78,410 | +1377.4% |
| Cash at bank and in hand | 54/58 | €921,193 | €653,501 | -€267,692 | -29.1% |
| Deferred charges and accrued income | 490/1 | €5,222 | €9,048 | +€3,827 | +73.3% |
| Total equity and liabilities | 10/49 | €2,544,230 | €5,269,434 | +€2.7m | +107.1% |
| Equity | 10/15 | €99,808 | €58,848 | -€40,960 | -41.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€192 | -€41,152 | -€40,960 | -21359.0% |
| Amounts payable | 17/49 | €2,444,422 | €5,210,586 | +€2.8m | +113.2% |
| Amounts payable after more than one year | 17 | €909,274 | €2,450,201 | +€1.5m | +169.5% |
| Financial debts | 170/4 | €909,274 | €2,446,401 | +€1.5m | +169.0% |
| Other amounts payable | 178/9 | - | €3,800 | +€3,800 | |
| Amounts payable within one year | 42/48 | €1,474,262 | €2,710,384 | +€1.2m | +83.8% |
| Current portion of amounts payable after more than one year | 42 | €26,458 | €750,317 | +€723,859 | +2735.9% |
| Trade debts | 44 | €1,363,534 | €1,721,462 | +€357,928 | +26.3% |
| Suppliers | 440/4 | €1,363,534 | €1,721,462 | +€357,928 | +26.3% |
| Taxes, remuneration and social security | 45 | €74,673 | €238,606 | +€163,933 | +219.5% |
| Taxes | 450/3 | €4,094 | €9,762 | +€5,668 | +138.4% |
| Remuneration and social security | 454/9 | €70,578 | €228,843 | +€158,265 | +224.2% |
| Other amounts payable | 47/48 | €9,597 | - | -€9,597 | |
| Accrued charges and deferred income | 492/3 | €60,886 | €50,000 | -€10,886 | -17.9% |
| Non-recurring operating income | 76A | €30,443 | €569,686 | +€539,243 | +1771.3% |
| Remuneration, social security and pensions | 62 | €580,628 | €1,085,594 | +€504,966 | +87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,172 | €142,059 | +€133,887 | +1638.4% |
| Other operating charges | 640/8 | €14,711 | €28,894 | +€14,184 | +96.4% |
| Non-recurring operating charges | 66A | €100 | €820 | +€720 | +719.8% |
| Gross operating margin | 9900 | €603,514 | €1,316,162 | +€712,648 | +118.1% |
| Operating profit (loss) | 9901 | -€96 | €58,795 | +€58,891 | |
| Financial income | 75/76B | €15,968 | €1,944 | -€14,024 | -87.8% |
| Recurring financial income | 75 | €15,968 | €1,944 | -€14,024 | -87.8% |
| Financial charges | 65/66B | €15,787 | €101,699 | +€85,912 | +544.2% |
| Recurring financial charges | 65 | €15,787 | €101,513 | +€85,725 | +543.0% |
| Non-recurring financial charges | 66B | - | €186 | +€186 | |
| Profit (loss) for the period before taxes | 9903 | €84 | -€40,960 | -€41,044 | |
| Income taxes | 67/77 | €276 | - | -€276 | |
| Profit (loss) for the period | 9904 | -€192 | -€40,960 | -€40,768 | -21259.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€192 | -€40,960 | -€40,768 | -21259.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.